The Sample audit programs small to medium entities (SAPSE) guide has been completely revised, updated and extended for 2008.
Along with changes in auditing standards, which affect how a member conducts their audits, there has been specific changes to the legislation governing the audit and reporting of solicitor trust accounts.
All Australian auditors need to ensure that their procedures are up-to-date and demonstrate compliance with auditing standards, which have the force of law.
The guide comprises:
- overview of audits
- audit of a self managed superannuation fund
- audit of an unincorporated association (for example, a junior sporting association)
- audit of an incorporated association (for example, a kindergarten)
- audit of a real estate agent's trust account
- audit of a member's trust account
- audit of a solicitor's trust accounts
The SAPSE guide is available as an online manual, giving you unlimited access to this resource.
Section one contains templates applicable to all of the types of entities covered in the guide. Sections two to seven contain entity-specific templates and sample audit programs.
The templates and sample audit programs are presented as Word documents, which you can download to your own computer and use immediately. PDF versions of individual sections and the full product are also available for easy printing.
The SAPSE guide is available free to all CPA Australia public practice certificate holders and at a nominal rate for other members and non-members.
How do I access the guide?
Log in to the CPA Australia website and visit the Training & Events section.
If you are a CPA Australia public practice certificate holder, select 'My Online Learning' and click 'Access My Online Learning'. Wait for the authenticating screen to open and click on Sample Audit Programs (CPD 192) under the 'Course list' heading.
If you are not a CPA Australia public practice certificate holder, select 'Search Training & Events', search for product code CPD 192 and select 'Sample Audit Programs Small to Medium Entities'. Add to your cart and proceed to the final step where you will be given a receipt number. It will take approximately five minutes for the purchase to register. You will then need to visit 'My Online Learning', select 'Access My Online Learning' and click on CPD 192 under the 'Course list' heading.
Further information
